(1) A person commits an offence if—
(a) the person makes a tag; and
(b) the person is not an approved manufacturer.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.
(2) An approved manufacturer commits an offence if—
(a) the manufacturer issues a tag; and
(b) the chief executive has not approved the issuing of the tag.
Maximum penalty: 50 penalty units, imprisonment for 6 months or both.